CLA-2-61:OT:RR:NC:WA 356
Ms. Heather Fust
Stafford Textiles Ltd.
2200 Lakeshore Blvd. W.
Suite 308
Toronto, Ontario, Canada M8V 1A4
RE: The tariff classification of a men’s bonded jacket from Sri Lanka.
Dear Ms. Fust:
In your letter dated May 14, 2010, you requested a tariff classification ruling. Your sample was destroyed during laboratory analysis and cannot be returned.
Staftex Jacket Style 1876 is a men’s jacket constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of a polyurethane film, and an inner layer of 100% polyester, finely knit brushed pile fabric. The jacket has a stand-up collar; a full front opening with a zippered closure; long, tapered sleeves with elasticized binding at the cuffs; zippered pockets below the waist; a zippered pocket on the right chest; and a straight bottom with a curved rear panel.
Although you state that you believe the garment will be classified as a woven jacket in HTSUS 6201.93.3000, the classification of Style 1876 is determined by the knit pile inner layer of fabric. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. In addition, because the garment is of knit construction, classification as a water resistant garment is not available.
Consequently, the applicable subheading for Style 1876 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty will be 28.2% ad valorem
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division